Help Save & Falt 5 Delmar Inc. uses a standard cost system Labor standards are 21 hours per widget at $9.30 per hour During August, Delmar ped its workers $156,430 for 16,600 hours. Deimar Inc. produced 8,600 widgets during August 5426 a. Calculate the direct labor rate variance. (Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (ie., zero variance)) b. Calculate the direct labor efficiency variance. (Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).) Delmar Inc. uses a standard cost system. Labor standards are 21 hours per widget at $9.30 per hour. During August, Delmar Inc. paid its workers $156,430 for 16,600 hours Delmar Inc. produced 8,600 widgets during August a. Calculate the direct labor rate variance (Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).) b. Calculate the direct labor efficiency variance. (Indicate the effect of variance by selecting "Favorable", "Lavorable", or "None" for no effect (i.e., zero variance).)